Ende 2019 laufen die bisherigen Regelungen zum Länderfinanzausgleich aus. Zuvor muss eine Reform beschlossen werden … restrict the self-determination of the länder. The reform proposals are to some extent based on incentive schemes, e.g. the … Scientific Advisory Council at the Federal Ministry of Finance makes the case for a reform that enhances transparency, reduces …

The controversies over the reform of the German intergovernmental fiscal equalisation system generally concern the …

politökonomischer Perspektive erscheint eine Reform der in der Verfassungsklage thematisierten Regelungen nicht möglich. … minor changes can have a significant impact on states’ revenues. This study analyses whether there are policy reform options …

Bei der Reform des Länderfinanzausgleichs wird auch die horizontale Steuerverteilung in den Blick genommen. Das den …In Germany the payroll tax revenue owed to the federal states is distributed exclusively according to the taxpayer … in Germany. …

Given that the current fiscal equalisation scheme needs to be changed by 2019, this paper looks at reform proposals for … the fiscal transfer system in Germany to take account of differences in regional purchasing power across states, i ….e. differences in the costs of providing public goods and services. Two different reform proposals for a modified transfer system are …

This paper looks at reform proposals for the fiscal transfer system in Germany to take account of differences in … proxied by disparities in regional purchasing power in the private sector. Two different reform proposals for a modified …

level, a subject that is currently under debate in Germany where states do have virtually no power to tax. We use a simple …